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June 13, 1953


JAMA. 1953;152(7):613. doi:10.1001/jama.1953.03690070047014

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Physicians who are registered under the Harrison Narcotic Act or under the Marihuana Tax Act must effect reregistration on or before July 1 to avoid a penalty. Each year, despite the annual warnings in The Journal, this requirement is overlooked by some physicians, and unpleasant consequences follow. Failure to register adds a penalty of 25% to the tax payable and, in addition, subjects the physician to the possibility of a fine not exceeding $2,000 or to imprisonment for a maximum of five years, or to both. The Commissioner of Internal Revenue has in past years given some tardy registrants the choice of paying sums by way of compromise, a procedure authorized by law, or accepting criminal prosecution. If this procedure does not produce the required promptness in reregistration, the commissioner will have no choice but to institute criminal prosecution.

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